Group Reorganization

Growth, acquisitions, international expansion or preparing for an exit – structural changes within a corporate group are often strategically necessary but highly complex from an operational and regulatory standpoint. Mergers, spin-offs, carve-outs, changes in ownership, or capital transactions have a profound impact on existing structures, processes, and reporting systems and require a holistic approach to management. 

For CFOs in upper-mid-market companies, a corporate reorganization means far more than just a corporate-law measure. It affects the IT organization, the managers in the business units, and the employees in the operational units in equal measure, as processes, systems, responsibilities, and reporting lines must be realigned. 

The successful implementation of a corporate reorganization therefore requires close integration of strategic objectives, tax structuring, financial transparency, and regulatory compliance. Particularly in the area of reporting and regulatory compliance, reliable financial information, consistent accounting standards, and clearly defined governance and compliance structures are crucial for the long-term success of the new corporate structure.

Services for Group Reorganization

WTS Advisory provides comprehensive support to companies through every phase of a corporate restructuring – from conceptual structuring and financial and regulatory implementation to operational implementation in reporting and ERP systems. Our interdisciplinary approach combines advisory, tax, and digital expertise to ensure that the new structure is not only legally valid but also financially transparent, tax-efficient, and operationally sound.

I. Preparation of pro forma financial information

In the context of corporate reorganizations, we prepare targeted pro forma financial information that transparently presents the economic substance of the transaction while meeting the highest documentation requirements, including industry-standard and Big Four-compliant standards. We also assist in preparing robust carve-out financial statements to clearly and audit-proof depict spun-off or restructured entities. In this way, we create a sound financial basis for decision-making for investors, banks, and other stakeholders.

II. Support with Post-Merger Reporting Setup

Following the structural implementation, we support companies in establishing a consistent and future-proof reporting setup. In addition to setting up robust external and internal reporting, such as management reporting, this includes IFRS or US-GAAP conversion projects, the integration of ESG requirements into financial reporting, and the harmonization of accounting policies and process structures across all companies. 

III. Additional Services in the Context of Group Reorganization

In addition, we assist in establishing robust governance structures and in implementing capital measures as part of strategic realignments. As an integrated interface to our tax and digital experts, we analyze tax implications, advise on structural design options, and support companies as business partners throughout the implementation process. At the same time, we promote the development and integration of high-performance ERP systems to realize economies of scale and establish a sustainable finance architecture.

Your contacts for Group Reorganization